Hire in the United Kingdom — PAYE, NI, and a post-2022 trial-period-aware contract.
No UK entity setup, no Companies House filings on your cap table. Bordero staffs a UK employer-of-record entity, drafts an ERA 1996 contract, runs PAYE on the HMRC cycle, and bridges NI Class 1 brackets + auto-enrolment pension into one monthly cycle invoice.
UK labour law moved on 6 April 2022: statutory probation was abolished under the Employment Rights (Amendment) Order 2022. In its place, employers may still operate a contractual trial period of up to six months with reduced notice. Bordero confines this carve-out to the contract template; the payslip engine keeps zero probation on the cycle.
PAYE (Pay As You Earn) is bracket-aware via HMRC PAYE codes (1257L standard, emergency codes, K codes, BR / D0 / D1 / NT), reconciled through the annual self-assessment cycle. NI Class 1 is also bracket-aware: 12% on earnings between the 2026 Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), then 2% above UEL. v1 collapses both to a flat effective rate, with the payslip notice surfacing both approximations.
Median 24h from signed order form to country-specific contract in United Kingdom.
- the United Kingdom
- 6 mo
- £
Compliance snapshot
United Kingdom — what Bordero carries on the ledger.
The collapsed percentages are v1 demo approximations — declared on the payslip notice and replaced with cap- and bracket-aware math for non-trivial demographics before paying a hire. Talk to sales for a counsel-reviewed breakdown.
Contract & filings
What the country-specific contract covers.
A United Kingdom employment relationship is built on the governing law below. Bordero issues the contract, registers the entity, and handles the entity-side liabilities on the same ledger — your finance team reconciles once.
Governing law
- Employment Rights Act 1996-aligned contract: written statement of particulars, notice under s.86, itemised payslip under the Employment Rights Act 1996 (Itemised Pay Statement) regs, and pension auto-enrolment under the Pensions Act 2008.
- PAYE under HMRC cycle: FPS / EPS filings on the real-time RTI cadence, HMRC-issued PAYE codes applied per hire.
- NI Class 1 declared against the 2026 Primary Threshold £12,570 + UEL £50,270 brackets (declared on the payslip notice, applied as flat 9.5% in v1).
- Pension auto-enrolment at the statutory 8% minimum (EE 4% + ER 3% + 1% tax relief) declared, with provider switching handled by the entity.
- Statutory redundancy pay under ERA 1996 s.135 declared-not-computed in v1 (½–1½ weeks per year of service based on age + weekly-pay cap).
Notice & probation
How termination runs in United Kingdom.
v1 collapses bracket-by-tenure terms into a flat default — the notice paragraph surfaces where production employers should review the bracket choice with counsel before any termination.
- Statutory probation abolished on 6 April 2022 — modelled as zero days. Contractual trial period up to six months with one-week notice is available and declared in the offer.
- ERA 1996 s.86 statutory notice ladder declared (1 week year 1 → 12 weeks max after 12 years) — v1 collapses to the year-1 default; the notice letter surfaces the bracket choice before termination.
- ER-side NI Class 1 (13.8% above the Primary Threshold, 0% below) declared as the entity-side standalone liability in the contract template.
Hiring non-residents
Right-to-work and immigration for United Kingdom.
Non-British / non-EEA hires route through the work-permit cycle before they touch payroll. The contract template holds the permit carve-out so a baseline IAM reshape never gates on a still-pending permit.
Skilled Worker visa + settlement / EU Settlement Scheme pre-settlement status mapped per hire; non-UK / non-EEA citizens onboard only after right-to-work clears.
- Right-to-work cleared through the Home Office online portal — manual or ID-check based on the document type — with the outcome archived before contract countersignature.
- Sponsored categories mapped per hire: Skilled Worker visa (formerly Tier 2), Global Business Mobility, Global Talent, High Potential Individual, and settlement / pre-settlement on the EU Settlement Scheme.
- CoS (Certificate of Sponsorship) tracking handled on the entity side for Skilled Worker cohorts; visa expiry reminders escalated into the onboarding dashboard.
Talk to sales
United Kingdom on one ledger.
Country in. Contract, payroll, and compliance on one ledger. We'll come back with the entity, the contract template, and the first payroll cycle within a business day.